The disclosures on financial instruments in accordance with international financial reporting standards

摘要

The development of market infrastructure, the digital economy and the emergenceof a number of major investment projects in Russia led to the emergence of objective necessityof presentation in the financial statements reliable analytical information on the amount andtypes of financial instruments, based on IFRS principles. The relevance of the study due to thefact that the Russian standards of accounting category of financial instruments is not provided,whereas in accordance with IFRS, in particular, trade receivables and payables. Therefore,in the preparation of the Russian companies financial statements according to IFRS requiresto make many adjustments.